{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-64",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-64.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/64",
  "kind": "section",
  "number": "64",
  "heading": "Relationship between earnings and benefits code",
  "text": "(1) This section applies if, apart from this section, the same benefit would give rise to two amounts (“A” and “B”)—\n(a) A being an amount of earnings as defined in Chapter 1 of this Part, and\n(b) B being an amount to be treated as earnings under the benefits code.\n(2) In such a case—\n(a) A constitutes earnings as defined in Chapter 1 of this Part, and\n(b) the amount (if any) by which B exceeds A is to be treated as earnings under the benefits code.\n(3) This section does not apply in connection with living accommodation to which Chapter 5 of this Part applies.\n(4) In that case section 109 applies to determine the relationship between that Chapter and Chapter 1 of this Part.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/64",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}